Dear PhilI should have mentioned that I am totally disabled and have been receiving Social Security Disability Benefits as well as Long Term Disability Payments from my former employer since 1989. I do not contribute any monies to my former employers plan and have not contributed any monies since 1989 when I became elegible for LTD Benefits. The LTD Benefits have been taxable by both the Feds and the State. However I was notified by my emplyer that my LTD benefits will automatically terminate when I am 62 years of age in May 2006 and I will be forced to take early retirement and thus start receiving taxable retirement benefits. Does this in any way change my elegibility for my 2006 IRA contribution?